received, as the case may be, by way of demurrage charges or handling charges or any other amount of similar nature.] [ Inserted
payment of such charges as may be prescribed and the demurrage charges if any: Provided that except in cases where a railway servant authorised
corporation claims that
the goods cannot be released unless demurrage charges are
paid. After the goods arrived in Delhi and remained in the
custody ... released to the owner
without payment of any detention or demurrage charges by the
owner. Needless to mention, the Shipping Corporation of
India, the appellant
gratuitous bailee as the IAAI is
entitled to charge insurance charges, handling charges and
demurrage except the dues mentioned for the period in the
detention ... empowers the IAAI to levy charges/surcharges
which may include terminal charges, storage charges,
handling charges, demurrage, charges to cover insurance.
Regulation 5 empowers
classification of any commodity; (b) fixation of wharfage and demurrage charges (including conditions attached to such charges); (c) fixation of fares levied for the carriage
rates of
demurrage and to recover the same from an importer and to
show concession as regards demurrage charges in certain
specified cases has been ... question of an exporter paying demurrage arises rarely)
under law and to show concession as regards demurrage
charges in certain specified cases is recognised
remain with the 1st Respondent
knowing full well that further demurrage charges would be incurred.
On 16th September, 1991 a single Judge of the Calcutta ... favour of the Appellant, then
the Customs Authorities would pay the demurrage charges for the
period of detention. It was held that
applying Explanation (baa) to it. The assessee also
charged the demurrage charges under the head export expenses
to profit and loss account on which ... section 195 , the amount paid
as demurrage charges are liable for addition under section 40(a) .
The assessee also claimed miscellaneous expenses, which has
been
guidelines were issued
by respondent no.2 regarding non charges of penal charges, demurrages,
detention Charges etc and it runs as follows ... shipping, vide order dated 21.04.2020 directed that no penal charges,
dwell time charges, detention charges etc. shall be levied on import and
export of shipments
pleased to notify the
“Statement of Guidelines for Remission of Demurrage Charges”, 1992, vide
which in certain cases were goods/consignments detained by Customs ... Bombay levied a total of Rs.2,81,67,333
as demurrage charges, the total remission granted by the Port of Bombay